The UK Government has published its much anticipated consultation document and draft legislation on its reforms to the taxation of non-domiciles.

The consultation document provides additional details on the proposed changes as to how UK resident non-domiciled individuals are to be taxed and confirms the UK Government’s intention to reform the UK tax rules and bring the tax position of UK resident non-doms more in line with that of UK domiciled individuals.

The consultation has also provided some indication as to how the UK Government intends to treat offshore companies and trusts going forward, providing some key deta...